ÇELİKKAYA, Ali Eskişehir Osmangazi Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey

AN EVALUATION OF PERSONAL INCOME TAX REFORMS IN OECD COUNTRIES AFTER 1980

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The aim of this article was to analyze the reforms for discrete types of the income taxes applied in the OECD (Organization for Economic Co-operation and Development) countries. The ideal taxation form in the OECD countries is the Comprehensive Income Taxation model (CIT) where all types of incomes are implemented based on a common rate schedule. Nevertheless, no OECD country has fully implemented CIT model in the strict sense in practice. Instead, an alternative taxation model emerged beginning of the 1990s in the Scandinavian countries, in which a Dual Income Taxation (DIT) has been executed. In DIT model, all types of capital incomes are taxed at a uniform low or proportional tax rate while labor incomes subject to a progressive tax rate schedule. In more recent years, the accomplishment of flat rate tax proposals and abrogating special tax concessions excluding certain fundamental exceptions have received much attention on the political agenda. Nonetheless, among these tax models, DIT has gained the most admission.

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Comprehensive Income Tax , Dual Income Tax , Flat Tax , Expenditure Tax , SHS Taxation Model , Tax Competition , Capital Gains

Journal Of Social Sciences, Eskişehir Osmangazi University

176